The Central Board of Direct Taxes (CBDT), vide Circular No. 02/2026 dated March 25, 2026, has extended the deadline for issuance of Tax Deducted at Source (TDS) certificates u/s 203 of the Income-tax Act, 1961, for the quarter ending 31st December 2025.
Timelines for the issuance of TDS certificates have been stipulated under section 203 of the Income-tax Act, 1961, read with Rule 31 of the Income-tax Rules, 1962.
However, stakeholders show delays in the issuance of TDS certificates because of technical issues in the e-filing portal. Such issues lead to issues for deductors in generating and issuing TDS certificates in the mentioned duration.
The CBDT, considering the genuine hardships encountered by deductors, has decided to extend the due date for issuance of TDS certificates to 31st March 2026 for the said quarter in exercise of its authority under section 119 of the Income-tax Act.
TDS certificates issued in the extended durations shall be considered to have been issued within the said deadline under the act.
The same decision is expected to provide relief to taxpayers and deductors by ensuring compliance without penal consequences arising from system-related challenges.
Read CBDT Circular No. 02/2026
